BALDEV SINGH GIANI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) IN this petition filed under Art. 226 of the Constitution of India, the petitioner has made the following substantive prayers :

(2.) THE facts relevant to the decision of the writ petition are that in response to the notice dt. 8th March, 1989, issued by the ITO, Ward 2, Bhatinda (respondent No. 3), under S. 148 of the IT Act, 1961 (for short, "the Act"), in relation to the asst. year 1986 87, the petitioner filed the return and declared a total income of Rs. 17,810 and a net agricultural income of Rs. 50,000. Respondent No.

(3.) THE petitioner has challenged the initiation of proceedings for reassessment primarily on the ground that the notice under S. 148 of the Act issued by respondent No. 3 is ultra vires sub s. (2) thereof. He has averred that reassessment proceedings could not have been initiated without recording reasons in terms of S. 148 and communication thereof to him. He has also challenged the order passed by respondent No. 2 on the ground that in view of the direction given by the Tribunal, the said respondent cannot authorise respondent No. 3 to undertake a fresh exercise by presuming that reasons must have been recorded by the then AO.